Notice to return defaulter u/s 46 for not filing return

A client received notice under section 46 on 03-08-2021 for the following reason "You have filed an application for cancellation of
registration or you have not filed the returns in GSTR 3B for more
than 6 months and hence your GST Registration was cancelled. You are required to file the Form GSTR 10 returns
under provisions of Section 46 of GST ACT 2017. Being a registered
tax payer you are required to furnish return for the supplies made are
received and to discharge resultant tax liability for the aforesaid
tax period by due date. It has been noticed that you have not filed
the said return till date."
In this case when will end the validity of this notice? 09-08-2021 or 10-08-2021
Replies (5)
Quick Summary
This discussion clarifies a notice received under Section 46 of the GST Act for failing to file GSTR 3B returns for over six months, leading to GST registration cancellation. The notice requires filing a GSTR 10 return. The key question revolves around calculating the 7-day period from the notice date (03-08-2021) to determine the filing deadline, which is confirmed as 09-08-2021. The thread also outlines the subsequent steps if the return isn't filed, including assessment orders and potential recovery proceedings, and briefly touches on whether similar period calculations apply to Income Tax notices.

Return is not filed by due date, Within 5 days from the due date , the Notice u/s 46 in form 3A is issued, requiring him to furnish return with 15 days . so in your case last date ifile your return will be 18/8/21

In case the return is still not furnished within 15days from said notice , the proper officer may proceed to asses the tax liability of said person & issue Order in the Form ASMT 13 under rule 100 & summary for demand in DRC 07 .
In case the defaulter furnishes a valid return within thirty days of the service of
assessment order in FORM GST ASMT-13, the said assessment order shall be
deemed to have been withdrawn in terms of provision of sub-section (2) of section 62
of the CGST Act. However, if the said return remains unfurnished within the statutory
period of 30 days from issuance of order in FORM ASMT-13, then proper officer
may initiate proceedings under section 78 and recovery under section 79 of the CGST
Act.

So in Short you have 5+15+30=50 days to furnish your return.
Your reply is not related to my doubt, sir in this case notice clearly state that GSTR 10 is required to file within 7 days, notice received on 03-08-2021, the when is last date of period 7 days , it will end on 09-08-2021 or 10-08-2021?
It will end on 09/08/21. both 3 and 9 are inclusive 3 4 5 6 7 8 9= 7days of notice
Dear Ajnas
will be 9/8/21.
Ok sir thanks, one more doubt this period calculation is same as is any type of notice from the GST Department? what about income tax notice?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 08 July 2026
Article internship

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
31 July 2026
Senior Accountant - Bunia, Democratic Republic of Congo

AD GLOBAL LTD

Mumbai

B.Com

View Details
Follow